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The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives....
Persistent link: https://www.econbiz.de/10005581612
Turkey is one of the countries that have debates on the necessary arrangements and preparations before the adoption of “International Financial Reporting Standard for Small and Mid-sized Entities” which was issued in July 2009 by International Accounting Standards Board. In the adoption...
Persistent link: https://www.econbiz.de/10010663677
for the identification and serious analysis of the SMEs' specific stakeholders and their needs. It appears that these … actions. Hence, the main objective of this paper is to identify the specific needs of SMEs' stakeholders. In order to achieve … stakeholders and their needs has led to the analysis of their inference upon financial reports. This inference was then …
Persistent link: https://www.econbiz.de/10012750870
Although case pedagogy has frequently been associated with the Harvard Business School, one can trace the origins of the case-based reasoning to the Abrahamic monotheistic revealed scriptures (Christensen and Hansen, 1987, p.16). This paper elaborates on the case method in a graduate...
Persistent link: https://www.econbiz.de/10012746613
expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and …-financial reports and the engagement of stakeholders, with a preliminary focus on different industries that are characterized by … application level and a good report quality for stakeholders …
Persistent link: https://www.econbiz.de/10012865118
benefits of accommodating the demands of their stakeholders who may rely more on cash flows or have direct access to management …
Persistent link: https://www.econbiz.de/10013006269
aim to form overly positive beliefs among stakeholders about a company's environmental practices. The growing number of … corporate social responsibility claims, whether founded or not, creates difficulties for stakeholders in distinguishing between … that various types of misleading communications about environmental issues have on stakeholders' perceptions of corporate …
Persistent link: https://www.econbiz.de/10012847284
and other stakeholders. Using a sample of 68 firms hard hit by COVID-19 with prior poor performance, I find that market …
Persistent link: https://www.econbiz.de/10013405752
Family business literature shows that family and nonfamily firms differ with respect to their financial reporting decisions. However, although the literature on financial reporting in fami - ly firms has developed over the last ten years, it is mostly oriented towards earnings management and...
Persistent link: https://www.econbiz.de/10012484832
This study examines whether boards of directors use external auditing to protect their reputation capital. We hypothesize and find that audit quality increases with the level of directors' reputation capital. More specifically, using ten-year panel data on Finnish listed companies, we find that...
Persistent link: https://www.econbiz.de/10012852294